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PeerBasis
Compensation Comparability Determination

Politics & Society Inc

Executive Director / CEO

EIN 464631050
NC · NTEE Z99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Dudenhefer, Executive Director / CEO ($36,621) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Paul Dudenhefer — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$491 total compensation of comparable organizations → $128,672 $36,621
$5,05810th
$8,28725th
$21,778Median
$46,79175th
$66,64590th
$36,621This org · 71st
p10$5,058
p25$8,287
p50$21,778
p75$46,791
p90$66,645
$36,621

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Pathfinder Plaza Inc AR$76,877 Executive Director $21,642 $24,880 2023
Jason Motte Foundation Inc AZ$75,988 Secretary $35,000 $33,439 2024
Elk City High School Alumni Foundation OK$75,574 Trustee/ Treas $6,650 $7,274 2024
Burbank Philharmonic Orchestra CA$77,408 Conductor & Music Director $11,050 $9,479 2024
The Swedish Finn Historical Society WA$73,835 Executive Director $102,041 $90,756 2024
Hospitality Maine Education ME$79,145 Secretary $18,774 $18,676 2024
National Executive Institute Associates VA$71,011 Treasurer $2,000 $1,975 2023
Machzikei Torah Usa Inc NY$70,717 President $4,264 $3,828 2024
Eastern Morrison County 4 Wheeler Club Inc MN$82,610 Pres. $500 $491 2024
Mennonite Bethesda Society Endowment Foundation Inc KS$82,800 Ceo/treas/sec $11,483 $12,324 2024
Baykids CA$70,100 Executive Direc $66,625 $58,840 2023
Greyston Health Services Inc NY$68,645 President & Ceo $8,617 $7,964 2023
Asian American Donor Program CA$68,326 Exec Director $79,139 $69,891 2023
Unfettered Mind CA$87,014 Executive Director $41,161 $35,308 2024
Aknew Approach Incorporated TX$65,516 Wilson $9,998 $10,648 2022
Hebrew Free Loan Of New Jersey Inc NJ$89,472 Assistant Treasurer $34,638 $31,630 2023
Astoria Senior Center OR$89,820 Executive Director $52,354 $48,298 2024
Donnie Moore Ministries Inc CA$90,842 President $15,000 $13,248 2023
Dauphin Island Foundation AL$91,410 Assistant Sec.&trea. $14,560 $15,223 2025
Whit Davis Memorial Center Inc AR$92,958 Executive Director $21,642 $24,880 2023
Seagoville Senior Citizens Home Inc TX$93,632 Secretary $29,238 $29,055 2024
Beta Phi Foundation Inc IN$58,977 Treasurer $6,500 $7,011 2023
Kenneth Phillips Ministries Inc TX$58,338 President $24,500 $25,065 2023
Liberty Place Inc KS$95,020 Exec Directo $5,992 $6,431 2024
Gold Country Health Center Inc CA$57,438 President/ceo $68,128 $58,441 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default71st
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted44th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Paul Dudenhefer) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 34 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,621 is reasonable (approximately the 71st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.